When must a Canadian business register for GST/HST?

Mandatory registration is required when total taxable supplies exceed $30,000 in a single calendar quarter or in four consecutive calendar quarters. You must register within 29 days of exceeding the threshold. Revenue from a prior period is included. Voluntary registration is allowed at any time below the threshold.

What is the small supplier threshold?

The small supplier threshold is $30,000 in total taxable supplies in four consecutive calendar quarters (or a single quarter). Businesses below this threshold are not required to register for or charge GST/HST. Total taxable supplies include both standard-rated (5%/13%/15%) and zero-rated (0%) supplies but exclude exempt supplies.

Why would I register for GST/HST voluntarily?

Voluntary registration allows you to claim input tax credits (ITCs) on GST/HST paid on business purchases. If you buy business equipment, rent office space, or purchase supplies — all subject to GST/HST — you recover that tax through ITCs. For businesses that purchase more than they sell, or that sell to GST-registered businesses (B2B), voluntary registration often saves money.

What is an input tax credit (ITC)?

An input tax credit (ITC) is the GST/HST paid on business purchases that you recover by deducting it from the GST/HST you collected. Net remittance = GST/HST collected - ITCs. If you paid $500 GST on supplies and collected $800 GST from customers, you remit $300. If ITCs exceed collections (e.g., for exporters), CRA issues a refund.

What is the Quick Method for GST/HST?

The Quick Method allows small businesses (under $400,000 annual taxable supplies) to remit a fixed percentage of GST-inclusive revenue instead of tracking all ITCs. Rates vary by industry and province (e.g., a service business in Ontario remits 8.8% of HST-inclusive revenue instead of 13%). The Quick Method reduces accounting complexity and often results in lower remittances.

How often must I file a GST/HST return?

Filing frequency depends on annual taxable supplies: monthly (over $6 million), quarterly ($1.5-$6 million), or annually (under $1.5 million). New registrants default to annual filing unless they opt for quarterly or monthly. Annual filers remit quarterly instalments if the prior year's net tax exceeded $3,000. All returns are filed through CRA My Business Account.

Do digital service providers need to register for GST/HST?

Yes. Foreign businesses selling digital services (streaming, software, apps) to Canadian consumers must register under CRA's simplified GST/HST registration for non-residents if their sales to Canadian consumers exceed $30,000. Large foreign digital platforms (Amazon, Netflix, Meta) are already registered. Canadian digital service providers follow the standard $30,000 threshold.

What is the difference between zero-rated and exempt supplies?

Zero-rated supplies (basic groceries, exports, prescription drugs, certain medical devices) are taxable at 0% — businesses charge no GST/HST but can still claim ITCs on inputs. Exempt supplies (residential rent, financial services, healthcare, education) have no GST/HST charged and no ITCs claimable. Zero-rated counts toward the $30,000 threshold; exempt does not.

Do I charge GST/HST if I sell across Canada?

The applicable rate depends on the customer's province. For tangible goods, apply the province where the goods are delivered. For services, the province where the service is supplied (usually where the customer is). For a service business in Alberta serving an Ontario customer, you charge 13% HST (Ontario's rate) if the service is performed in Ontario or delivered to the Ontario customer.

What happens if I exceed the threshold but do not register?

Failure to register when required is a violation of the Excise Tax Act. CRA may assess the unregistered business for all GST/HST that should have been collected, plus penalties and interest. Voluntary disclosure (coming forward before CRA contacts you) may reduce penalties. Register immediately upon discovering the oversight.

GST/HST Registration Calculator 2026 — Small Supplier Threshold

Track your revenue against the $30,000 small supplier threshold. Once exceeded in any rolling four quarters, you must register for GST/HST.

Reviewed by Canadian Money Help Editorial Updated May 5, 2026 Source CRA — Register for GST/HST; Excise Tax Act s.148

Quick answer: You must register for GST/HST within 29 days of crossing $30,000 in taxable supplies in any single calendar quarter or any rolling four-quarter window. Below $30,000, registration is voluntary.

What this means: Voluntary registration lets you claim Input Tax Credits on business purchases. Once registered, you must charge GST/HST on every taxable supply.

What to do next: Enter your quarterly revenue below to check the threshold.

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Canadian businesses and self-employed individuals must register for GST/HST when their total taxable supplies exceed $30,000 in a single calendar quarter or in four consecutive calendar quarters. Below $30,000, registration is voluntary — but voluntary registration allows businesses to claim input tax credits (ITCs) on GST/HST paid on business purchases, which can provide a cash advantage even before the mandatory threshold is reached.

Quick Answer

If your business earned $28,000 in the first three quarters of 2025 and $3,000 in Q4, your total is $31,000 — exceeding the $30,000 threshold. You must register within 29 days of exceeding the threshold (by January 29, 2026 if Q4 ends December 31). For HST provinces (Ontario, Nova Scotia, etc.), you collect HST at the applicable combined rate.

GST/HST Rates by Province (2025)

Province	Rate	Type
Ontario	13%	HST
Nova Scotia	15%	HST
New Brunswick	15%	HST
PEI	15%	HST
Newfoundland and Labrador	15%	HST
British Columbia	5% GST + 7% PST separately	GST + PST
Alberta	5%	GST only
Saskatchewan	5% GST + 6% PST separately	GST + PST
Manitoba	5% GST + 7% RST separately	GST + PST
Quebec	5% GST + 9.975% QST separately	GST + QST

Small Supplier Threshold

The $30,000 small supplier threshold applies to total taxable supplies (worldwide) in four consecutive calendar quarters. “Taxable supplies” include most goods and services at 5%/13%/15% rates. Zero-rated supplies (basic groceries, exports, certain medical supplies) count toward the threshold even though GST/HST is 0% on them. Exempt supplies (most financial services, residential rents, certain healthcare) do not count.

Input Tax Credits (ITCs)

Once registered, you can claim ITCs on GST/HST paid on business purchases, reducing your net GST/HST remittance. ITC = GST/HST paid on allowable business expenses. Net remittance = GST/HST collected – ITCs claimed. If ITCs exceed GST collected (common for exporters and capital-intensive businesses), CRA issues a refund.

Quick Method and Simplified Method

Small businesses with less than $400,000 in annual revenues may elect the Quick Method for GST/HST remittances. Under the Quick Method, you remit a fixed percentage of GST-inclusive revenue rather than calculating actual ITCs. Rates vary by province and industry. The Quick Method simplifies bookkeeping and often produces a lower remittance than the standard method.

Verified Against Source

GST/HST registration rules are set under the Excise Tax Act (ETA), R.S.C. 1985, c. E-15, Part IX. The $30,000 threshold is defined in ETA s.148. ITCs are governed by ETA s.169. Source: canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/register-gst-hst.html

Frequently asked questions

When must a Canadian business register for GST/HST?: Mandatory registration is required when total taxable supplies exceed $30,000 in a single calendar quarter or in four consecutive calendar quarters. You must register within 29 days of exceeding the threshold. Revenue from a prior period is included. Voluntary registration is allowed at any time below the threshold.
What is the small supplier threshold?: The small supplier threshold is $30,000 in total taxable supplies in four consecutive calendar quarters (or a single quarter). Businesses below this threshold are not required to register for or charge GST/HST. Total taxable supplies include both standard-rated (5%/13%/15%) and zero-rated (0%) supplies but exclude exempt supplies.
Why would I register for GST/HST voluntarily?: Voluntary registration allows you to claim input tax credits (ITCs) on GST/HST paid on business purchases. If you buy business equipment, rent office space, or purchase supplies — all subject to GST/HST — you recover that tax through ITCs. For businesses that purchase more than they sell, or that sell to GST-registered businesses (B2B), voluntary registration often saves money.
What is an input tax credit (ITC)?: An input tax credit (ITC) is the GST/HST paid on business purchases that you recover by deducting it from the GST/HST you collected. Net remittance = GST/HST collected - ITCs. If you paid $500 GST on supplies and collected $800 GST from customers, you remit $300. If ITCs exceed collections (e.g., for exporters), CRA issues a refund.
What is the Quick Method for GST/HST?: The Quick Method allows small businesses (under $400,000 annual taxable supplies) to remit a fixed percentage of GST-inclusive revenue instead of tracking all ITCs. Rates vary by industry and province (e.g., a service business in Ontario remits 8.8% of HST-inclusive revenue instead of 13%). The Quick Method reduces accounting complexity and often results in lower remittances.
How often must I file a GST/HST return?: Filing frequency depends on annual taxable supplies: monthly (over $6 million), quarterly ($1.5-$6 million), or annually (under $1.5 million). New registrants default to annual filing unless they opt for quarterly or monthly. Annual filers remit quarterly instalments if the prior year's net tax exceeded $3,000. All returns are filed through CRA My Business Account.
Do digital service providers need to register for GST/HST?: Yes. Foreign businesses selling digital services (streaming, software, apps) to Canadian consumers must register under CRA's simplified GST/HST registration for non-residents if their sales to Canadian consumers exceed $30,000. Large foreign digital platforms (Amazon, Netflix, Meta) are already registered. Canadian digital service providers follow the standard $30,000 threshold.
What is the difference between zero-rated and exempt supplies?: Zero-rated supplies (basic groceries, exports, prescription drugs, certain medical devices) are taxable at 0% — businesses charge no GST/HST but can still claim ITCs on inputs. Exempt supplies (residential rent, financial services, healthcare, education) have no GST/HST charged and no ITCs claimable. Zero-rated counts toward the $30,000 threshold; exempt does not.
Do I charge GST/HST if I sell across Canada?: The applicable rate depends on the customer's province. For tangible goods, apply the province where the goods are delivered. For services, the province where the service is supplied (usually where the customer is). For a service business in Alberta serving an Ontario customer, you charge 13% HST (Ontario's rate) if the service is performed in Ontario or delivered to the Ontario customer.
What happens if I exceed the threshold but do not register?: Failure to register when required is a violation of the Excise Tax Act. CRA may assess the unregistered business for all GST/HST that should have been collected, plus penalties and interest. Voluntary disclosure (coming forward before CRA contacts you) may reduce penalties. Register immediately upon discovering the oversight.

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Methodology

Mandatory registration threshold: $30,000 taxable supplies in 4 consecutive quarters or 1 quarter. Net remittance = GST/HST collected - ITCs. Quick Method available under $400K revenue. Rates: 5% (AB, SK on GST portion), 13% (ON HST), 15% (Atlantic HST), 5%+QST (QC). ETA Part IX.